Change in Fiscal Year-End of Consolidated Subsidiary and Adjustment to Consolidation Period
First written in FY2018-Q1. 4 of 6 entries say "Restated". Latest entry: FY2020.
0 other companies' latest entry also says "Dropped".
- FY2020DroppedAnnual reportThe annual report does not contain the previous disclosures on adjustments to profit or loss and cash flows resulting from changes in the fiscal year-end of consolidated subsidiaries; it currently reports only the difference in the fiscal year-end of the Shanghai subsidiary.
- FY2019RestatedAnnual report
「Following the change in the fiscal year-end to the end of February, the current consolidated fiscal year includes two months of profit or loss for ㈱クレセントスタッフ from 1 January 2017 to 28 February 2017 and one month of profit or loss for ㈱ナイスクラップ and ㈱マグスタイル from 1 February 2017 to 28 February 2017, both recorded directly in retained earnings on the consolidated balance sheet and presented as “Increase (decrease) resulting from changes in the fiscal year-end of consolidated subsidiaries” in the consolidated statements of changes in shareholders’ equity.」
The adjustment of profit or loss resulting from the change in the fiscal year-end of consolidated subsidiaries continued in the annual financial statements. - FY2018RestatedAnnual report
「Following the change in the fiscal year-end to the end of February, the current consolidated fiscal year includes two months of profit or loss for ㈱クレセントスタッフ from 1 January 2017 to 28 February 2017 and one month of profit or loss for ㈱ナイスクラップ and ㈱マグスタイル from 1 February 2017 to 28 February 2017, both recorded directly in retained earnings on the consolidated balance sheet and presented as “Increase (decrease) resulting from changes in the fiscal year-end of consolidated subsidiaries” in the consolidated statements of changes in shareholders’ equity.」
The adjustment of profit or loss and cash flows resulting from the change in the fiscal year-end of consolidated subsidiaries continued in the annual financial statements. - FY2018-Q3RestatedAnnual report
「Previously, for the consolidated subsidiaries whose fiscal year-ends were 31 December, namely ㈱クレセントスタッフ, and 31 January, namely ㈱ナイスクラップ and ㈱マグスタイル, the company used financial statements as of those dates and made the adjustments required for consolidation for material transactions arising between those dates and the consolidated fiscal year-end. Following the change in their fiscal year-end to the end of February, the first nine months of the current consolidated fiscal year include two months of profit or loss for ㈱クレセントスタッフ from 1 January 2017 to 28 February 2017 and one month of profit or loss for ㈱ナイスクラップ and ㈱マグスタイル from 1 February 2017 to 28 February 2017, with both amounts adjusted through retained earnings for consolidation purposes.」
The adjustment of profit or loss resulting from the change in the fiscal year-end of consolidated subsidiaries continued in the third quarter. - FY2018-Q2RestatedAnnual report
「Following the change in the fiscal year-end to the end of February, the first six months of the current consolidated fiscal year include two months of profit or loss for ㈱クレセントスタッフ from 1 January 2017 to 28 February 2017 and one month of profit or loss for ㈱ナイスクラップ and ㈱マグスタイル from 1 February 2017 to 28 February 2017, with both amounts adjusted through retained earnings for consolidation purposes. Cash flows were adjusted through the opening balance of cash and cash equivalents for consolidation purposes.」
The adjustment of profit or loss and cash flows resulting from the change in the fiscal year-end of consolidated subsidiaries continued in the second quarter. - FY2018-Q1First statedAnnual report
「Previously, for the consolidated subsidiaries whose fiscal year-ends were 31 December, namely ㈱クレセントスタッフ, and 31 January, namely ㈱ナイスクラップ and ㈱マグスタイル, the company used financial statements as of those dates and made the adjustments required for consolidation for material transactions arising between those dates and the consolidated fiscal year-end. Following the change in their fiscal year-end to the end of February, the first quarter of the current consolidated fiscal year includes two months of profit or loss for ㈱クレセントスタッフ from 1 January 2017 to 28 February 2017 and one month of profit or loss for ㈱ナイスクラップ and ㈱マグスタイル from 1 February 2017 to 28 February 2017, with both amounts adjusted through retained earnings for consolidation purposes.」
Following the change in the fiscal year-end of クレセントスタッフ, ナイスクラップ and マグスタイル to the end of February, profit or loss for periods differing from those in prior years was adjusted through retained earnings in the consolidation for the first quarter.